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In 2023-24, the UK tax system demonstrated a remarkable level of voluntary compliance, with over 95% of the £843.4 billion collected by HMRC being paid without intervention.

Given the various capital gains tax rate rises announced in the Autumn Budget and the limited scope of business asset disposal relief, it seems likely that the use of employee ownership tr

What happened in 2024

This time last year, I wrote in Tax Adviser that 2024 would be a challenging year for tax and finance directors with one of the key themes being unce

If an error or omission leading to a loss of tax is uncovered, a voluntary disclosure should be made to HMRC as soon as possible.

There was much speculation ahead of the first Labour Budget in 14 years.

In the June issue of Tax Adviser, I reported on the Cooke case (‘Two DP or not two DP, that’s the problem’), where an individual was able to secure a claim for entrepreneurs’

Speak to most tax advisers or accountants who interact with HMRC on a regular basis and they will be able to provide numerous examples of HMRC standards falling below what could be considered a

Without wishing to comment on the accuracy of the general public’s perception of inheritance tax, it is probably fair to say it is widely considered to be an unpopular tax.

The National Minimum Wage (NMW) came into force under the Labour government in 1999.

The repetitious nature of certain referrals to the Court of Justice of the European Union is perhaps a fact of life.